Scenario VIII

Trust Funds with Contract Authority

Part II: Transfers of Contract Authority

VIII - 1 Revised January 2003 June 2001

Scenario VIII illustrates accounting and reporting for the transfer of contract authority between two trust funds. For a detailed description 

and background related to contract authority and the USSGL accounts involved, refer to contract authority scenarios posted on the USSGL 

Web site.

Trust funds with contract authority typically involve at least two reporting entities. The first is the TAFS managed by Fiscal Service. Fiscal 

Service is responsible for recording the collection and investment of receipts. For example, the Fiscal Service -managed Highway Trust Fund 

collects earmarked taxes on gasoline and other fuels. The second entity is the TAFS managed by the Federal program agency. The agency 

TAFS is the account in which contract authority is granted and program activities are managed. For example, the Federal Highway 

Administration of the U.S. Department of Transportation manages the Liquidation of Contract Authorization trust fund, and is responsible for 

recording the contract authority, recording the appropriations to liquidate contract authority, as well as tracking obligations and disbursements 

of the fund. Note that while the appropriation to liquidate contract authority is granted in appropriation acts, the funds will not be transferred 

via SF 1151 until actually needed for disbursement. This is for cash management purposes so that the interest earned in the Fiscal Service

TAFS is maximized. That concept is illustrated in Scenario VII, Trust Funds with Contract Authority, Part I: Appropriations to Liquidate 

Contract Authority – Funded by Nonexpenditure Transfers, and involves established USSGL account 4136 Contract Authority to be 

Liquidated by Trust Funds.

In some instances, however, the agency entity (referred to in this scenario as the parent account) is also granted the authority to transfer 

contract authority to recipient TAFS (referred to as the recipient account). This is usually in the form of allocation transfers, but may also be 

an appropriation/balance transfer. At the time that the contract authority transfers, however, the funds will not be transferred until actually 

needed for disbursement. Again, this is in order to maintain sound cash management principles. For this reason, and in order to support 

specific P&F lines, USSGL account 4137 Transfers of Contract Authority was established, and is the basis of this scenario.
Scenario VIII

Trust Funds with Contract Authority

Part II: Transfers of Contract Authority

VIII - 2 Revised January 2003 June 2001

Year 1

Parent Account (69X8000) Recipient Account (14-69X8000)

1. To record the enactment of public law for new 

contract authority. (TC A166)

Budgetary

4131 CY Contract Authority Realized - Def 1,000

4620 Unob Fds Not Subj to Apport 1,000

Proprietary

N/A

1. To record the enactment of public law for new 

contract authority. 

N/A

2. To record the appropriation to liquidate contract 

authority. Funds are not transferred until needed for 

disbursement. (TC A173)

Budgetary

4126 Amounts Appropriated from Specific TreasuryManaged Trust Fund TAFS – Receivable 600

4136 CA to be Liquidated by TF 600

Proprietary

1330 Receivable for Transfers of Currently

Invested Balances 600

5755 Nonexpenditure Financing Sources -

Transfers-In 600

2. To record the appropriation to liquidate contract 

authority. Funds are not transferred until needed for 

disbursement. 

N/A
Scenario VIII

Trust Funds with Contract Authority

Part II: Transfers of Contract Authority

VIII - 3 Revised January 2003 June 2001

Year 1

Parent Account (69X8000) Recipient Account (14-69X8000)

3. To record transfer-out of contract authority from the 

parent account to the recipient account based upon an

approved letter. (TC A179)

Budgetary

4620 Unob Fds Not Subj to Apport 50

4137 Transfers of Contract Authority 50

Proprietary

5765 Nonexpenditure Financing Sources -

Transfers-Out 50

2150 Payable for Transfers of

Currently Invested Balances 50

3. To record transfer-out of contract authority from the 

parent account to the recipient account based upon an

approved letter. (TC A177)

Budgetary

4137 Transfers of Contract Authority 50

4620 Unob Fds Not Subj to Apport 50

Proprietary

1330 Receivable for Transfers of Currently

Invested Balances 50

5755 Nonexpenditure Financing Sources -

Transfers-In 50
Scenario VIII

Trust Funds with Contract Authority

Part II: Transfers of Contract Authority

VIII - 4 Revised January 2003 June 2001

Year 1

Parent Account (69X8000) Recipient Account (14-69X8000)

4. Recipient account requests transfer of funds to 

liquidate the contract authority that was transferred in 

#3. This is accomplished via SF 1151. First, an 

SF 1151 must be processed to move the fund balance 

from the Fiscal Service corpus account into the parent 

account.

A. To record the SF 1151 transfer-in from the Fiscal 

Service corpus account into the parent account. (TC 

A175)

Budgetary

4136 CA to be Liquidated by TF 30

4126 Amts Appropriated fr Specific TreasuryManaged TF TAFS – Receivable 30

and

4138 Appropriations to Liquidate CA 30

4135 Contract Authority Liquidated 30

Proprietary

1010 Fund Balance With Treasury 30

1330 Receiv for Trans of Curr Inv Bal 30

4. Recipient account requests transfer of funds to 

liquidate the contract authority that was transferred in 

#3. This is accomplished via SF 1151. First, an

SF 1151 must be processed to move the fund balance 

from the Fiscal Service corpus account into the parent 

account.

A. To record the SF 1151 transfer-in from the Fiscal 

Service corpus account into the parent account.

N/A
Scenario VIII

Trust Funds with Contract Authority

Part II: Transfers of Contract Authority

VIII - 5 Revised January 2003 June 2001

Year 1

Parent Account (69X8000) Recipient Account (14-69X8000)

B. To record the immediate SF 1151 transfer-out to the 

recipient account in order to liquidate the contract 

authority previously transferred in #2. (TC A180)

Budgetary

4137 Transfers of Contract Authority 30

4175 Allocation Transfers of CY

Authority for Non-Invested Accounts 30

Proprietary

2150 Payable for Trans of Curr Inv Bal 30

1010 Fund Balance With Treasury 30

B. To record the immediate SF 1151 transfer-in to the 

recipient account in order to liquidate the contract 

authority previously transferred in #2. (TC A181)

Budgetary

4175 Allocation Transfers of CY Authority for NonInvested Accounts 30

4137 Transfers of Contract Authority 30

Proprietary

1010 Fund Balance With Treasury 30

1330 Receivable for Transfers of Currently

Invested Balances 30
Scenario VIII

Trust Funds with Contract Authority

Part II: Transfers of Contract Authority

VIII - 6 Revised January 2003 June 2001

Year 1

Parent Account (69X8000) Recipient Account (14-69X8000)

Budgetary

Pre-Closing Trial Balance (FACTS II ATB):

4126 570

4131 1,000

4135 30

4136 570

4137 20

4138 30

4175 30

4620 950

1,600 1,600

Closing Entries

C1) To record the consolidation of actual net-funded 

resources. (TC F204)

4175 Alloc Transfers of CY Authority for NonInvested Accounts 30

4138 Appropriations to Liquidate CA 30

C2) To record the closing of fiscal year contract 

authority. (TC F206)

4135 Contract Authority Liquidated 30

4139 CA Carried Forward 970

4131 CY Contract Authority Real - Def 1,000

Budgetary

Pre-Closing Trial Balance (FACTS II ATB):

4137 20

4175 30

4620 50

50 50

Closing Entries:

C1) To record the consolidation of actual net-funded 

resources. (TC F204)

4201 Total Actual Resources - Collected 30

4175 Alloc Transfers of CY Authority for 

Non-Invested Accounts 30
Scenario VIII

Trust Funds with Contract Authority

Part II: Transfers of Contract Authority

VIII - 7 Revised January 2003 June 2001

Year 1

Parent Account (69X8000)

Post-Closing Trial Balance:

4126 570

4136 570

4137 20

4139 970

4620 950

1,540 1,540

Recipient Account (14-69X8000)

Post-Closing Trial Balance:

4137 20

4201 30

4620 50

50 50
Scenario VIII

Trust Funds with Contract Authority

Part II: Transfers of Contract Authority

VIII - 8 Revised January 2003 June 2001

Year 1

Parent Account (69X8000)

Proprietary

Pre-Closing Trial Balance (FACTS I):

1330 570

2150 20

5755 600

5765 50

620 620

Closing Entry:

C1) To record the closing of other financing sources into 

cumulative results of operations. (TC F228)

5755 Nonexpenditure Financing Sources -

Transfers-In 600

3310 Cumulative Results of Operations 550

5765 Nonexpenditure Financing Sources -

Transfers-Out 50

Post-Closing Trial Balance:

1330 570

2150 20

3310 550

570 570

Recipient Account (14-69X8000)

Proprietary

Pre-Closing Trial Balance (FACTS I):

1010 30

1330 20

5755 50

50 50

Closing Entry:

C1) To record the closing of other financing sources into 

cumulative results of operations. (TC F228)

5755 Nonexpenditure Financing Sources -

Transfers-In 50

3310 Cumulative Results of Operations 50

Post-Closing Trial Balance:

1010 30

1330 20

3310 50

50 50
Scenario VIII

Trust Funds with Contract Authority

Part II: Transfers of Contract Authority

VIII - 9 Revised January 2003 June 2001

Year 1

Parent Account (69X8000)

SF 133: Report on Budget Execution and 

Budgetary Resources

1. Budgetary Authority

A. Appropriations (4126E-B, 4138E) 600

C. Contract Authority (4131E) 1,000

D. Net Transfers (4137E-B, 4175E) (50)

6. Permanently Not Available

E. Other Auth.W/drawn (4135E, 4136E-B) (600)

7. Total Budgetary Resources 950

8. Obligations Incurred

9. Unobligated Balance Available (4620E) 950

11. Total Status of Budgetary Resources 950

15 Total Outlays (calculation) 0

Recipient Account (14-69X8000)

SF 133: Report on Budget Execution and 

Budgetary Resources

1. Budgetary Authority

A. Appropriations

C. Contract Authority

D. Net Transfers (4137E-B, 4175E) 50

7. Total Budgetary Resources 50

8. Obligations Incurred

9. Unobligated Balance Available (4620E) 50

11. Total Status of Budgetary Resources 50

15 Total Outlays (calculation) 0
Scenario VIII

Trust Funds with Contract Authority

Part II: Transfers of Contract Authority

VIII - 10 Revised January 2003 June 2001

Year 1

Parent Account (69X8000)

USSGL 2108: Year-End Closing Statement

Col. 2 Preclosing unexpended balance 0

Col. 3 Cur. Year CA realized (4131E) 1,000

Col. 4 Unobligated. and obligated. bal. 

Withdrawn/canceled (4135E, 4136E-B) (600)

Col. 5 Postclosing unexpended bal. (1010E) 0

Col. 6 Other Auth. (4131E, 4135E, 4136E, 4139B) 400

 Calc. (2+3-4-5=6)

Col. 7 Reimbursements Earned (4126E, 4137E) 550

Col. 9 Undelivered Orders 

Col. 10 Accounts Payable and Other Liabilities 

Col. 11 Unobligated balance (4620E) 950

 Calc (5+6+7+8=9+10+11)

Recipient Account (14-69X8000)

USSGL 2108: Year-End Closing Statement

Col. 2 Preclosing unexpended balance 30

Col. 3 Cur. Year CA realized (4131E) 0

Col. 4 Unobligated. and obligated. bal. 

Withdrawn/canceled (4135E) 0

Col. 5 Postclosing unexpended bal. (1010E) 30

Col. 6 Other Auth. (4131E, 4135E, 4139B) 0

 Calc. (2+3-4-5=6)

Col. 7 Reimbursements Earned (4137E) 20

Col. 9 Undelivered Orders 

Col. 10 Accounts Payable and Other Liabilities 

Col. 11 Unobligated balance (4620E) 50

 Calc (5+6+7+8=9+10+11)
Scenario VIII

Trust Funds with Contract Authority

Part II: Transfers of Contract Authority

VIII - 11 Revised January 2003 June 2001

Year 1 Program and Financing Schedule (P & F) (Parent/Recipient Accounts Consolidated)

Total New Obligations

1000 Total new obligations 0

Budgetary Resources Available For Obligation

2149 Unobligated balance available, start of year: Contract authority (Not supported by USSGL)

2200 New budget authority (gross) (calc 4000..6990) 1,000

2390 Total budgetary resources avail for obligation (calc) 1,000

2449 Unobligated balance available, end of year: Contract authority (Not supported by USSGL)

2499 Total unobligated balance, end of year (4620E) 1,000

New Budgetary Authority (Gross), Detail

4026 Appropriation (trust fund, definite) (4126E-B, 4138E) 600

4049 Portion applied to liquidate contract authority (4135E,4136E-B) (600) 

4100 Transferred to other accounts (-) (4175E) (30)

4200 Transferred from other accounts (+) (4175E) 30

4300 Appropriation (total discretionary) (calc) 0

6610 Contract authority (definite) (4131E) 1,000

6661 Transferred to other accounts (-) (4137E-B) (20)

6662 Transferred from other accounts (+) (4137E-B) 20

6690 Contract authority (total mandatory) (calc) 1,000

7000Total new BA (gross) (4126E-B, 4131E, 4135E, 4136E-B, 4137E-B, 4138E, 4175E) 1,000

Memorandum Entries

7501 Obligated balance, start of year: CA (Not supported by USSGL) 

7502 Obligated balance, end of year: CA (Not supported by USSGL)
Scenario VIII

Trust Funds with Contract Authority

Part II: Transfers of Contract Authority

VIII - 12 Revised January 2003 June 2001

Year 1 OMB Form and Content Statements (Parent/Recipient Accounts Consolidated)

Balance Sheet

ASSETS

1A1 Fund Balance With Treasury (1010E) 30

1A2 Accounts Receivable (1330E) 590

LIABILITIES and NET POSITION

3A1 Accounts Payable (2150E) 20

8. Cum. Results of Operations (3310E) 600

Statement of Net Cost

1B1 Program Costs – Public - Production (6100E) 0

1D Less Earned Revenue 0

5 Net Cost of Operations (calc) 0

Statement of Changes in Net Position

1 Net Cost of Operations 0

2E Financing Sources-Transfers-in (5755E) 650

2F Financing Sources-Transfers-out (5765E) (50)

8 Net Position – Beginning of Period 0

9 Net Position - End of Period (calc) 600
Scenario VIII

Trust Funds with Contract Authority

Part II: Transfers of Contract Authority

VIII - 13 Revised January 2003 June 2001

Year 1 OMB Form and Content Statements (Parent/Recipient Accounts Consolidated)

(continued)

Statement of Budgetary Resources

1A Budg Auth - Approps (4126E-B, 4138E) 600

1C Budg Auth - Contract Authority (4131E) 1,000

1D Budg Auth - Net Transfers (4137E-B, 4175E-B) 0

4C5 Adjustments-Pursuant to P.L. (4135E, 4136E-B) (600)

5 Total Budgetary Resources 1,000

7B Unob Bal Avail-Exempt from Apport (4620E) 1,000

9 Total Status of Resources 1,000

15 Total Outlays (calculation) 0

Statement of Financing

1A Obligations Incurred 0

2A Chg in Amt of Goods/Services (Incr)/Decr (0)

5 Net Cost of Operations (calc) 0
Scenario VIII

Trust Funds with Contract Authority

Part II: Transfers of Contract Authority

VIII - 14 Revised January 2003 June 2001

Year 2 Parent Account (69X8000) Recipient Account (14-69X8000)

1. Recipient account requests transfer of funds to 

liquidate the contract authority that was originally 

transferred in Year 1. This is accomplished via

SF 1151. First, an SF 1151 must be processed to move 

the fund balance from the Fiscal Service corpus 

account into the parent account.

A. To record the SF 1151 transfer-in from the Fiscal 

Service corpus account into the parent account. (TC A175)

Budgetary

4136 CA to be Liquidated by TF 15

4126 Amts Appropriated fr Specific TreasuryManaged TF TAFS – Receivable 15

and

4138 Appropriations to Liquidate CA 15

4135 Contract Authority Liquidated 15

Proprietary

1010 Fund Balance With Treasury 15

1330 Receiv for Trans of Curr Inv Bal 15

1. Recipient account requests transfer of funds to 

liquidate the contract authority that was originally 

transferred in Year 1. This is accomplished via

SF 1151. First, an SF 1151 must be processed to move 

the fund balance from the Fiscal Service corpus 

account into the parent account.

A. To record the SF 1151 transfer-in from the Fiscal 

Service corpus account into the parent account.

N/A
Scenario VIII

Trust Funds with Contract Authority

Part II: Transfers of Contract Authority

VIII - 15 Revised January 2003 June 2001

Year 2 Parent Account (69X8000) Recipient Account (14-69X8000)

B. To record the immediate SF 1151 transfer-out to the 

recipient account in order to liquidate the contract 

authority originally transferred in Year 1. (TC A180)

Budgetary

4137 Transfers of Contract Authority 15

4175 Allocation Transfers of CY

Authority for Non-Invested Accounts 15

Proprietary

2150 Payable for Trans of Curr Inv Bal 15

1010 Fund Balance With Treasury 15

B. To record the immediate SF 1151 transfer-in to the 

recipient account in order to liquidate the contract 

authority originally transferred in Year 1. (TC A181)

Budgetary

4175 Allocation Transfers of CY Authority for NonInvested Accounts 15

4137 Transfers of Contract Authority 15

Proprietary

1010 Fund Balance With Treasury 15

1330 Receivable for Transfers of Currently

Invested Balances 15
Scenario VIII

Trust Funds with Contract Authority

Part II: Transfers of Contract Authority

VIII - 16 Revised January 2003 June 2001

Year 2

Parent Account (69X8000) Recipient Account (14-69X8000)

2. Recipient account records obligation, expenditure and 

disbursement of funds to non-Federal recipients. 

N/A

2. Recipient account records obligation, expenditure and 

disbursement of funds to non-Federal recipients. (TC 

B107)

Budgetary

4620 Unob Fds Not Subj to Apportionment 15

4902 Delivered Orders - Obligations, Paid 15

Proprietary

6100 Operating Expenses/Program Costs 15

1010 Fund Balance With Treasury 15
Scenario VIII

Trust Funds with Contract Authority

Part II: Transfers of Contract Authority

VIII - 17 Revised January 2003 June 2001

Year 2

Parent Account (69X8000)

Budgetary

Pre-Closing Trial Balance (FACTS II ATB):

4126 555

4135 15

4136 555

4137 5

4138 15

4139 970

4175 15

4620 950

1,540 1,540

Closing Entries:

C1) To record the consolidation of actual net-funded 

resources. (TC F204)

4175 Alloc Transfers of CY Authority for NonInvested Accounts 15

4138 Appropriations to Liquidate CA 15

C2) To record the closing of fiscal year contract 

authority. (TC F206)

4135 Contract Authority Liquidated 15

4139 CA Carried Forward 15

Recipient Account (14-69X8000)

Budgetary

Pre-Closing Trial Balance (FACTS II ATB):

4137 5

4175 15

4201 30

4620 35

4902 15

50 50

Closing Entries:

C1) To record the consolidation of actual net-funded 

resources. (TC F204)

4201 Total Actual Resources - Collected 15

4175 Alloc Transfers of CY Authority for 

Non-Invested Accounts 15

C1) To record the closing of expended authority paid. 

(TC 214)

4902 Delivered Orders - Obligations, Paid 15

4201 Total Actual Resources – Collected 15
Scenario VIII

Trust Funds with Contract Authority

Part II: Transfers of Contract Authority

VIII - 18 Revised January 2003 June 2001

Year 2

Parent Account (69X8000)

Post-Closing Trial Balance:

4126 555

4136 555

4137 5

4139 955

4620 950

1,510 1,510

Recipient Account (14-69X8000)

Post-Closing Trial Balance:

4137 5

4201 30

4620 35

35 35
Scenario VIII

Trust Funds with Contract Authority

Part II: Transfers of Contract Authority

VIII - 19 Revised January 2003 June 2001

Year 2

Parent Account (69X8000)

Proprietary

Pre-Closing Trial Balance (FACTS I):

1330 555

2150 5

3310 550

555 555

Closing Entry:

N/A

Post-Closing Trial Balance:

1330 555

2150 5

3310 550

555 555

Recipient Account (14-69X8000)

Proprietary

Pre-Closing Trial Balance (FACTS I):

1010 30

1330 5

3310 50

6100 15

50 50

Closing Entry:

C1) To record the expenses into cumulative results of 

operations. (TC F228)

3310 Cumulative Results of Operations 15

6100 Operating Expenses/Prog Costs 15

Post-Closing Trial Balance:

1010 30

1330 5

3310 35

35 35
Scenario VIII

Trust Funds with Contract Authority

Part II: Transfers of Contract Authority

VIII - 20 Revised January 2003 June 2001

Year 2

Parent Account (69X8000)

SF 133: Report on Budget Execution and 

Budgetary Resources

1. Budgetary Authority

A. Appropriations (4126E-B, 4138E) 0

D. Net Transfers (4137E-B, 4175E) 0

2A. Unob Bal, Brought Fwd (4126B, 4136B, 4137B,

 4139B, 4201B) 950

6. Permanently Not Available

E. Other Auth.W/drawn (4135E, 4136E-B) 0

7. Total Budgetary Resources 950

9. Unobligated Balance Available (4620E) 950

11. Total Status of Budgetary Resources 950

15 Total Outlays (calculation) 0

Recipient Account (14-69X8000)

SF 133: Report on Budget Execution and 

Budgetary Resources

1. Budgetary Authority

D. Net Transfers (4137E-B, 4175E) 0

2A. Unob Bal, Brought Fwd (4137B, 4201B) 50

7. Total Budgetary Resources 50

8. Obligations Incurred (4902E) 15

9. Unobligated Balance Available (4620E) 35

11. Total Status of Budgetary Resources 50

15 Total Outlays (calculation) 15
Scenario VIII

Trust Funds with Contract Authority

Part II: Transfers of Contract Authority

VIII - 21 Revised January 2003 June 2001

Year 2

Parent Account (69X8000)

USSGL 2108: Year-End Closing Statement

Col. 2 Preclosing unexpended balance (4136B, 4139B) 400

Col. 3 Cur. Year CA realized 

Col. 4 Unobligated. And obligated. bal. 

Withdrawn/canceled (4135E, 4136E-B) 0

Col. 5 Postclosing unexpended bal. (1010E) 0

Col. 6 Other Auth. (4135E, 4136E, 4139B) 400

 Calc. (2+3-4-5=6)

Col. 7 Reimbursements Earned (4126E, 4137E) 550

Col. 10 Accounts Payable and Other Liabilities 

Col. 11 Unobligated balance (4620E) 950

 Calc (5+6+7+8=9+10+11)

Recipient Account (14-69X8000)

USSGL 2108: Year-End Closing Statement

Col. 2 Preclosing unexpended balance 30

Col. 3 Cur. Year CA realized

Col. 4 Unobligated. and obligated. bal. 

Withdrawn/canceled

Col. 5 Postclosing unexpended bal. (1010E) 30

Col. 6 Other Auth.

 Calc. (2+3-4-5=6)

Col. 7 Reimbursements Earned (4137E) 5

Col. 10 Accounts Payable and Other Liabilities 

Col. 11 Unobligated balance (4620E) 35

 Calc (5+6+7+8=9+10+11)
Scenario VIII

Trust Funds with Contract Authority

Part II: Transfers of Contract Authority

VIII - 22 Revised January 2003 June 2001

Year 2 Program and Financing Schedule (P & F) (Parent/Recipient Accounts Consolidated)

Total New Obligations

1000 Total new obligations (4902E) 15

Budgetary Resources Available For Obligation

2150Unobligated balance available, start of year: Contract authority (Not supported by USSGL)

2200 New budget authority (gross) (calc 4000..6990) 0

2391Total budgetary resources avail for obligation (calc) 0

2450Unobligated balance available, end of year: Contract authority (Not supported by USSGL)

2499 Total unobligated balance, end of year (4620E) 985

New Budgetary Authority (Gross), Detail

4026 Appropriation (trust fund, definite) (4126E-B, 4138E) 0

4049 Portion applied to liquidate contract authority (4135E,4136E-B) 0 

4100 Transferred to other accounts (-) (4175E) (15)

4200 Transferred from other accounts (+) (4175E) 15

4300 Appropriation (total discretionary) (calc) 0

6610 Contract authority (definite)

6661 Transferred to other accounts (-) (4137E-B) (15)

6662 Transferred from other accounts (+) (4137E-B) 15

6690 Contract authority (total mandatory) (calc) 0

7001Total new BA (gross) (4126E-B, 4135E, 4136E-B, 4137E-B, 4138E, 4175E) 0

Memorandum Entries

7501 Obligated balance, start of year: CA (Not supported by USSGL) 

7502 Obligated balance, end of year: CA (Not supported by USSGL)
Scenario VIII

Trust Funds with Contract Authority

Part II: Transfers of Contract Authority

VIII - 23 Revised January 2003 June 2001

Year 2 OMB Form and Content Statements (Parent/Recipient Accounts Consolidated)

Balance Sheet

ASSETS

1A1 Fund Balance With Treasury (1010E) 30

1A2 Accounts Receivable (1330E) 560

LIABILITIES and NET POSITION

3A1 Accounts Payable (2150E) 5

8. Cum. Results of Operations (3310E) 585

Statement of Net Cost

1B1 Program Costs – Public - Production (6100E) 15

1D Less Earned Revenue 0

5 Net Cost of Operations (calc) 15

Statement of Changes in Net Position

1 Net Cost of Operations 15

8 Net Position – Beginning of Period (3310B) (600)

9 Net Position - End of Period (calc) 585
Scenario VIII

Trust Funds with Contract Authority

Part II: Transfers of Contract Authority

VIII - 24 Revised January 2003 June 2001

Year 2 OMB Form and Content Statements (Parent/Recipient Accounts Consolidated)

(continued)

Statement of Budgetary Resources

1A Budg Auth - Approps (4126E-B, 4138E) 0

1C Budg Auth - Contract Authority 0

1D Budg Auth - Net Transfers (4137E-B, 4175E-B) 0

2A Unobligated Balance Brought Forward (4126B, 4136B, 4137B, 4139B, 4201B) 1,000

4C5 Adjustments-Pursuant to P.L. (4135E, 4136E-B) ( 0)

5 Total Budgetary Resources 1,000

6 Obligations Incurred (4902E) 15

7B Unob Bal Avail-Exempt from Apport (4620E) 985

9 Total Status of Resources 1,000

10 Obligations Incurred (4902E) 15

15 Total Outlays (calculation) 15

Statement of Financing

1A Obligations Incurred (4902E) 15

2A Chg in Amt of Goods/Services (Incr)/Decr (0)

5 Net Cost of Operations (calc) 15